Prepare to pass - ACCA Global Providers... · REFLET PLA UESTO PRATE FAL TPS APPED – LKS...

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Prepare to pass A guide to help you if you are retaking F8 Audit and Assurance

Transcript of Prepare to pass - ACCA Global Providers... · REFLET PLA UESTO PRATE FAL TPS APPED – LKS...

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Prepare to pass

A guide to help you if you are retaking

F8Audit and Assurance

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Welcome to your guide helping you to retake your F8 exam

Why use this guide?

✓ A structured approach to help you succeed in your retake

✓ Signposted resources and how to use them

✓ Tips for success to help you pass this time

✓ Interactive clickable checklists to keep you on track

This guide applies to CBE and paper-based exams for September and December 2016 and March and June 2017.

Prepare to pass

Sta

ges

to

succ

ess

Sections

Reflect 03

Plan 08

Question practice 13

Final tips 19

Appendix – Links 21

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Understand where you went wrong

Students usually fail an exam because they do not have the necessary knowledge OR they have poor exam technique OR a combination of both – the first step to success in studying for your retake is to understand the reason you failed.

In this section we will help you to understand where you went wrong and then in the next two sections we will take you through what you should do to ensure you pass your retake exam.

Reflect

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Review the last four available examiner’s reports for F8 in detail

➤ These provide you with feedback on students’ performance in each exam, highlighting problem areas that students need to improve on and telling you what the examining teams are looking for – work through the reports carefully, trying to identify whether the issues highlighted were issues for you in your exam

Remember that students often make the same mistakes exam sitting after exam sitting and you will see that the examining teams talk about the same key knowledge areas and the same issues around exam technique time and time again. Really think about whether you have made these mistakes as, once you know what caused you to fail, you can work on improving that area. We will show you how in the next two sections

Listen to five minutes with the examining team

➤ In this short recording the examining team talk about areas where students commonly make mistakes and what their approach should be. Again, try to determine whether the issues the examining team talks about are issues that applied to you when you took this exam

Reflect – Resources to help you understand where you went wrong

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Student quoteConquer the fear of failure

“During my break at work I make sure I read a chapter or solve exercises in my book. All in all, you know yourself - you know your limits and capabilities, but you need to conquer the fear of failure and note something down somewhere that will give you that motivation and determination that will keep you going. For me, it was my family’s sacrifice in helping to fund my studies.”

F8 retake student, UAE

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Reflect – Resources to help you understand where you went wrong

✓ Don’t give up. Use this guide to help you achieve success in your retake. Start by thinking positively and believing you will pass this time.

Tips for success§

Extract from five minutes with the examining team

Many candidates assume that the F8 exam is mainly testing knowledge. This is NOT the case. Much of the exam will focus on your ability to apply your knowledge to detailed situations. You must be prepared to provide an answer that deals with the specifics of the scenario.

Many candidates believe that they should just write down everything they know about a topic. Don’t do this. The questions set by the examining team are looking for a tailored answer. Writing everything you can think of will result in you wasting time writing out points that are not relevant to the question.

§Extract from the March 2016 examiner’s report

The presentation of candidates’ answers was generally of an appropriate standard. Most used a two-column format using the first column to identify and explain the corporate governance weakness and the second column to give a recommendation to address the weakness. This enabled candidates who used this format to ensure they produced a full answer with an allocated recommendation for every identified weakness and to ensure they had enough points to score the marks available.

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Reflect – Other hints to help you understand where you went wrong

Join events in the ACCA Learning Community

✓ ACCA regularly hosts events in the Learning Room which you can access via the Learning Community. These are planned around your exams and cover technical topics as well as more general exam technique.

Take advantage of any new resources provided specifically for you, to help you with your retake

✓ ACCA is continually producing new resources developed specifically to help you pass your exam whether it be the first time or a retake, so keep an eye on Student Accountant, and the technical articles on the website (where you will find not only specific syllabus areas covered but also exam technique articles and study support videos).

✓ If you haven’t done so already make sure you have personalised your edition of Student Accountant to ensure you receive advice specific to your exam.

Tips for success

Marginal fail?

� If you scored a marginal fail (between 45% and 49%) last time it is likely that you failed because of poor exam technique.

Very low mark?

� If you scored a very low mark (perhaps under 25%) last time then it is more likely that your mark is due to lack of knowledge.

Did you struggle to come up with answers?

� It’s more likely to be a lack of knowledge if you felt that you were either guessing answers or had struggled to come up with ideas.

Did you run out of time?

� It’s more likely to be poor exam technique if you ran out of time, perhaps missing out whole questions or parts of questions or not finishing the exam.

Why did you fail?

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Reflect – Before you leave this section...

✓ Discuss your thoughts with colleagues, tutors or your peers to see if they agree with your conclusions.

✓ Don’t feel alone or fed up because you failed last time... join the ACCA Learning Community and find other students in a similar position to you. Share ideas and thoughts, or perhaps find a study buddy to help keep you motivated.

✓ Don’t dwell on this stage too long. The more time you spend dwelling on your last attempt, the less time you will have to improve ready for your retake!

Tips for successHave you identified where you went wrong last time?

Lack of knowledge

Poor exam technique

A combination of the two

If you really are not sure, then assume it was a combination of the two, and move on to the next section where we will help you to plan the time between now and your retake.

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Your checklist

Now that you have a better idea of where you went wrong last time, it’s time to draw up a plan to help you manage your time between now and your retake exam

Draw up your retake study plan

Obtain an Approved Content Provider question and answer bank

Review the syllabus and study guide for your retake sitting

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Plan

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Study plan checklist

Enter for your retake as soon as possible using the exam planner

Calculate the number of weeks from now until your exam date and draw up a plan – see the example to the left and a possible proforma for you to use on the next page

You may need to add or take away weeks depending on which sitting you have chosen for your retake

Block out days/half days/evenings already committed to family/social events

Plan study periods – evenings/half days/full days

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 2 Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 3 Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 4 Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 5 Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 6 Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Evening study period Daytime study period Other commitments

Plan – Draw up your study plan

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Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

Week 2

Week 3

Week 4

Week 5

Week 6

Print out and fill in when you will study for your retakePlan – Your study plan

Evening study period Daytime study period Other commitments Colour boxes in your preferred highlighter colours.

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Plan – Populate your plan with questions to practise

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If you failed because of a lack of knowledge

✓ Look through your notes, study text and the syllabus and study guide, and try to identify which areas you feel weakest in.

✓ The Approved Content Provider question and answer banks provide a list of questions by topic area. Use these to help you plan the questions you need to attempt and add them to your plan. If there has been a change to the syllabus make sure you include questions which test any new topics.

✓ Look for any technical articles which relate to the area of knowledge you need to focus on and add these to your plan. Remember the examining teams often write articles to cover the areas that students find challenging as well as areas that are new to the syllabus.

If you failed because of poor exam technique

✓ Make sure you include questions in your plan from across the whole syllabus.

✓ Schedule in time to watch the study support videos and review the exam technique articles which can be found under technical articles on the website. These will give you some pointers on how you can improve your technique.

Tips for successNow that you have worked out when you will study for your retake, you need to think about which questions you are going to practise. Although you won’t be able to plan every question in advance it is a good idea to decide on some key questions as well as scheduling in some time to attempt at least one full mock exam.

Ensure you have the latest edition of the F8 Approved Content Provider question and answer bank as this contains past exam questions updated for changes to the syllabus, question style and exam format as well as practice questions and answers and full mock exams to ensure you are fully prepared for your retake.

Note that the question and answer bank you used for your last attempt may not be up to date. Check your version and if it is out of date we strongly recommend you buy the latest edition.

Remember syllabuses and study guides are updated on a regular basis, so review the syllabus and study guide for your retake sitting and familiarise yourself with any changes to the content of the syllabus or the exam format since your last attempt.

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Plan – Tips for success

✓ If you are able to, consider including time to attend a retake or revision course with an Approved Learning Partner. These will give you the chance to really understand what you need to know for your retake.

✓ Again, if you are able to, schedule in time to attend a mock exam day offered by one of our Approved Learning Partners or do a mock exam online. These will provide you with feedback and help you to focus your last few days of revision time.

✓ Whatever the reason you failed last time you sat this exam, make sure you include a range of different styles of questions in your plan. Also specify which questions you will do in full to time and which ones you will write plans for.

✓ Don’t forget to include time to practise at least one mock exam in full to time. This could be a mock from the Approved Content Provider question bank or perhaps the specimen exam.

✓ ACCA has some great resources to help you around exam technique. Make sure you build some time in to review all the exam technique and technical articles as well as the study support videos.

Tips for success

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Student quoteRead the technical articles

“After failing with 40% the first time, for my retake I made sure I read the technical articles carefully. I can’t stress more about the importance of these technical papers. Examples illustrated in these articles are so clear that it’s very hard to not understand them.”

P4 retake student, China

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Your checklist

Before you start

RAPT (paper based exams only)

Key skills

Question Practice

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Question practice – Before you start

If you haven’t already, make sure you check the latest syllabus and study guide to ensure you are aware of any changes to the content of the syllabus, the style of exam questions or exam format for your retake

Review again the examiner’s reports and listen to five minutes with the examining team so that you have all of the examining team’s comments in mind when you start working through questions

✓ Remember to think positively and don’t give up on a question before you start. Every question you practise properly will bring you closer to a pass in your retake.

Tips for success

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First of all consider how you are going to use this time

✓ Determine whether you prefer to use the full 15 minutes at the start of your exam to plan the whole exam or whether you find it better to allocate the time across the exam, either by section or by question.

Use this time wisely:

Annotate the question paper with the time you need to spend on each question and on each part of the requirements

✓ Consider writing the actual time you will start and finish each question.

✓ Do the same for the individual parts of each requirement if there are a lot of sub-parts.

Look at the constructed response questions on the paper and start to annotate the requirements (see key skills on pages 16 and 17), making notes of any models, formulae or proformas you want to use

✓ Use this time to really think about what the question is asking you to do.

✓ Note down any immediate thoughts as to key knowledge areas you will want to include.

✓ Decide on the order in which you will attempt the section B questions.

Having understood the requirements and what you need to do for each question, start to scan the scenarios given in the constructed response questions, highlighting key points that might be relevant for your answer

Tips for success

Question practice – Reading and planning time (RAPT) for paper based exams

The F8 paper based exam includes 15 minutes of reading and planning time. There is no restriction as to how, and at what point during your exam, you use this time but we encourage you to use it to carefully read through the questions and plan your answers.

Read the article reading and planning time for further advice.

Before you retake your exam make sure you have practised using this time when attempting your mock exams.

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Question practice – Key skills you need to master

Reading the requirements

This will help to ensure you are answering the question that has been set and not wasting time including irrelevant information.

✓ Identify how many parts there are to the requirement and allocate your time across all of the parts according to the marks being awarded.

✓ Think about how many points you need to make in your answer to pass. Generally one mark will be awarded for each point made that is well explained and, where relevant, related to the scenario in the question.

✓ Identify the verb and understand what is required of you. Carefully analysing the answers provided in the question and answer banks once you have attempted a question will help you to understand what the different verbs mean. You can also take a look at the article What is the examiner asking? for further guidance.

Time management

You need to make sure you gain maximum marks through answering all of the questions set (note all F8 questions are compulsory) as well as all of the parts of each requirement.

✓ Remember in the exam you should always allocate 1.8 minutes per mark. You should do this when practising questions and mock exams too.

✓ Once you have decided how long you are going to spend on a question you need to stick to it as you can always come back to it if you have time at the end of the exam.

✓ Do not rush objective test questions as it is easy to misread these questions.

Key Skills

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Student quoteFind a new approach

“I had the knowledge but I did not attempt enough questions to learn the examiner’s style so I could better understand what he was asking in each question. The key to retaking this exam for me was to find a new approach, do as many questions as possible and ensure that I understood what I was being asked.”

P5 retake student, Grand Cayman

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Question practice – Key skills you need to master

Application of knowledge

ACCA exams are designed to test not only your knowledge, but also your application of that knowledge.

✓ Make sure you use the scenario you have been given in the question, refer to the organisation, the industry or the people mentioned in your answer.

✓ Do not just regurgitate everything you know about a particular topic area; your answer needs to be tailored to the question.

Key Skills

✓ Make sure you are answering the question set and not the question you wish you had been set!

Tips for success

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Student quoteLearn from your mistakes

“The only way to pass an exam is to learn from your mistakes. On my fourth attempt at F8 I realised that I was failing because of my lack of knowledge around audit procedures. Finally I was able to succeed in passing.”

F8 retake student, Pakistan

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Question practice – Tips for success

Learn from every question you do

Maximise your time by reviewing what you have learnt from each question you practise. Spend time working through the answer for every question you attempt and ask yourself the following questions. Did you:

✓ Finish your answer in the allocated time?

✓ Include sufficient points in your answer given the marks available?

✓ Cover the correct areas of the syllabus?

✓ Ensure your points were properly explained?

✓ Present your answer in the right format?

✓ Produce full sentences and short paragraphs?

✓ Show and reference all of your workings?

Additional tips:

✓ Do not try to question spot.

✓ Focus on doing less questions really well rather than lots of questions badly.

✓ Think about obtaining feedback on the questions you practise – either from a tutor, colleague or even a fellow student. This should give you an indication of how you are progressing both in terms of content and presentation.

✓ If you find you are still struggling with the technical knowledge you need to answer the question, refer back to your notes or study text and remind yourself of the key points.

Tips for success§

Extract from the March 2016 examiner’s report

As noted in previous Examiner’s Reports a fundamental factor in planning the audit of an entity is an assessment of audit risk, and this remains a highly examinable area. Audit risk questions typically require a number of audit risks to be identified (½ marks each), explained (½ marks each) and an auditor’s response to each risk (1 mark each).

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Your checklist

Make sure you area ready to walk into your retake exam

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Final Tips

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Good Luck!

Final Tips – Tips for success

Very few students enjoy taking exams but there are things you can do to make the experience less stressful!

✓ Identify where the exam hall is.

✓ Plan your route to the exam hall, considering the time of day you will be travelling and any potential issues.

✓ Have in place a back-up plan in case of traffic problems or public transport delays.

✓ Ensure you have all the equipment you need for

the exam (black pens, calculator etc).

✓ Don’t forget to take your exam docket with you as well as your student identification.

✓ Eat properly before you leave for the exam.

✓ Sleep properly! Don’t spend the last night before your exam doing last minute revision, as you will perform so much better if you are alert and well rested (and in any case, last minute revision will only cause you to panic!).

✓ Try not to get into discussions with fellow students just before the exam about what might come up. Again this will only cause you stress.

Tips for success

Once the exam is over:

✓ Relax.

✓ Don’t over analyse – you cannot change anything now!

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Appendix – Links

Page No. Link URL

04, 14 Examiner’s report http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports.html

04, 14Five minutes with the examining team

http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports.html

06, 07 ACCA Learning Community https://learningcommunity.accaglobal.com

06 Student Accountant http://www.accaglobal.com/gb/en/student/sa.html

06, 11 Technical articles http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles.html

09 Exam planner http://www.accaglobal.com/gb/en/student/exam-entry-and-administration/enter-an-exam/exam-planner.html

11, 12 Approved Content Provider http://www.accaglobal.com/gb/en/student/your-study-options/alp-content.html

11, 14 Syllabus and study guide http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/syllabus-study-guide.html

12 Approved Learning Partner http://www.accaglobal.com/gb/en/student/your-study-options/learning-providers.html

12 Specimen exam http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/specimen-exams.html

12Exam technique and technical articles

http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles.html

12 Study support videos http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles.html

15 Reading and planning time http://www.accaglobal.com/gb/en/student/sa/study-skills/rapt-2016.html

16 What is the examiner asking? http://www.accaglobal.com/gb/en/student/sa/study-skills/questions.html

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F8 – June 2016 update

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